CSR communication and Corporate Accountability in the Post-Covid-19 Era

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2023-05-04 DOI:10.1080/0969160X.2023.2221062

Xinwu He

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Abstract

COVID-19 has further highlighted the connections among climate change, deforestation, biodiversity loss, health, poverty, economic growth, and global financial stability, fostering people’s awareness of sustainable development and environmental, social, and governance (ESG) issues. In the post-COVID-19 era, companies are expected to reassess, rebuild, and report their relationship with nature, people, and society to become more resilient, withstand future volatile situations, and achieve long-term value creation. This article reviews four recent publications exploring how companies have communicated their responsibility and accountability during the COVID-19 pandemic, which has implications for corporate reporting, organisational transparency, and stakeholder accountability in the post-pandemic world. This thematic review indicates that it is time for companies to reconsider their business model and shift their focus from profit-driven to stakeholder-oriented, as ‘human beings are at the centre of any value creation process’ (Dyczkowska et al. 2022, 176). Nowadays, large and small scale organisations increasingly disclose information via websites or social media. In this context, Camilleri (2022) explores external stakeholders’ attitudes toward online corporate social responsibility (CSR) communications. The author drew on Elaboration Likelihood Model (ELM) 1 and gathered empirical data from a

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后19世纪的企业社会责任沟通与企业问责制

2019冠状病毒病进一步凸显了气候变化、森林砍伐、生物多样性丧失、健康、贫困、经济增长和全球金融稳定之间的联系，提高了人们对可持续发展和环境、社会和治理(ESG)问题的认识。在后新冠肺炎时代，企业需要重新评估、重建和报告其与自然、人类和社会的关系，以增强复原力，抵御未来的动荡局势，实现长期价值创造。本文回顾了最近发表的四篇文章，探讨了公司在COVID-19大流行期间如何传达其责任和问责制，这对大流行后世界的公司报告、组织透明度和利益相关者问责制产生了影响。这一专题审查表明，公司是时候重新考虑他们的商业模式，将他们的重点从利润驱动转向以利益相关者为导向，因为“人类是任何价值创造过程的中心”(Dyczkowska et al. 2022, 176)。如今，大大小小的组织越来越多地通过网站或社交媒体披露信息。在此背景下，Camilleri(2022)探讨了外部利益相关者对在线企业社会责任(CSR)传播的态度。作者借鉴了精化似然模型(ELM) 1，并从a

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.